International Handbook of Land and Property Taxation

International Handbook of Land and Property Taxation

Elgar original reference

Edited by Richard M. Bird and Enid Slack

This comprehensive Handbook explores case studies of land and property taxation in 25 countries (five in each of five regions – OECD, central and eastern Europe, Asia, Africa, and Latin America), and focuses on the potential contributions of the property tax to the revenues of urban and rural governments and to more efficient land use.

Chapter 13: Land and Property Taxation in China

Xu Shanda and Wang Daoshu

Subjects: economics and finance, public finance, public sector economics


13 Land and property tax in China Xu Shanda and Wang Daoshu China has four levels of government: the central government, the provinces (a term used throughout this chapter to include not only provincial governments but also several large municipalities directly under the state council as well as autonomous regions), county governments and town governments. There are in total 31 provinces. Each level of government has its own budget, with some fiscal revenue from its own tax/fee revenue and some from the grants of higher-level governments. The central government is exclusively entitled to impose taxes, and only the provincial level of government can make decisions with respect to tax rates, within the limits set by the central government. According to the current tax-sharing system, all land and property tax revenue belongs to subnational governments. At the central level, the State Administration of Taxation (SAT) is responsible for taxation. There are two kinds of tax administrative system at the subnational level: one is the state tax office, which is directly controlled by SAT; the other is the local tax office, which is under the control of provincial governments. Taxes on land and property in China There are seven kinds of taxes on land and property in China, as depicted in Table 13.1. Tax bases Business tax All units and individuals engaged in the provision of taxable services, the transfer of intangible assets or the sale of immovable properties within the territory of the People’s Republic of China are liable...

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